Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’

Beyer et al. (2010) review the financial reporting literature related to voluntary and mandatory firm disclosures, and sell-side analyst reports. The discussion summarizes their approach, highlights some of their main conclusions, and presents alternative ideas about promising avenues for future research.

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Year of publication:	2011
Authors:	Berger, Philip G.
Published in:	Journal of Accounting and Economics. - Elsevier, ISSN 0165-4101. - Vol. 51.2011, 1, p. 204-218
Publisher:	Elsevier
Subject:	Financial reporting \| Disclosure \| Regulation

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Type of publication:	Article
Classification:	G14 - Information and Market Efficiency; Event Studies ; M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011043081